OP, you should read two threads in particular.
This one concerns GST on low value imported items.
And this one concerns the GSP.
Even they are older threads, they are the exception to the rule that older threads are no longer relevant.
They are not threads which argue either in favour or against; they are explanatory.
Briefly, just to address two points in your posts,
1. As per the new-ish Act concerning the purchase of low-value imported goods, GST is payable on the cost of shipping as well as on the cost of the item. Not only that, but it’s payable on any insurance fee, repacking/handling fee, and even – infuriatingly but understandably – any fee set in respect of collecting that fee. The GST portions of that total cost are remitted to the ATO.
2. The Act identifies three possible entities responsible for collecting the GST on such a transaction., and sets out the rules to establish which entity is the one responsible if a transaction involves more than one such entity. These are:
the seller (if the seller sells ≥ AU $75,000 p.a. to buyers in Australia);
the EDP (electronic distribution platform - e.g., eBay, Etsy, Amazon, etc), assuming EDP meets that AU$75,000 threshold, even if the individual overseas sellers selling on it do not; or
the shipping forwarder, if the item is sent first to a domestic location, hub, warehouse, etc., and is then delivered by the forwarder.
The legislation is set up with the broadest possible “catch”, quite deliberately, to limit any possibilities of the consumer’s avoiding the paying of GST.
Read the threads for further information.
